Ramrao Mannaji Nandakumari Vs ITO (ITAT Bangalore)
Income Tax Appellate Tribunal (ITAT) Bangalore dismissed the appeal filed by the assessee, Ramrao Mannaji Nandakumari, against the order of the Joint Commissioner of Income Tax (Appeals)-2, Gurugram, dated September 3, 2024. The case pertained to the assessment year 2008-09. During the hearing, the assessee’s representative submitted an application dated December 27, 2024, requesting the withdrawal of the appeal. The withdrawal request was accompanied by Form-2, issued under Section 92(1) of the Finance (No. 2) Act, 2024, as part of the Vivad Se Vishwas Scheme 2024. The scheme allows taxpayers to resolve disputes by settling outstanding tax demands, subject to the withdrawal of pending appeals. The assessee, having received the necessary certification under this scheme, sought the tribunal’s permission to withdraw the appeal in compliance with the scheme’s provisions.
Considering the application and supporting documents, ITAT Bangalore allowed the withdrawal and dismissed the appeal. However, the tribunal granted the assessee the liberty to reinstate the appeal if the application under the Vivad Se Vishwas Scheme 2024 was not accepted. The order was pronounced in an open court on December 30, 2024.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
This appeal at the instance of the assessee is directed against the order of the ld. Addl./JCIT(A)-2, Gurugram dated 03/09/2024 passed u/s. 250 of the Income Tax Act, 1961 (in short “the Act”) for the A.Y. 2008-09.
2. During the course of hearing, the AR of the assessee drew our attention to the application dated 27/12/2024 filed for withdrawal of Appeal along with the Form-2 dated 19/12/2024 and submitted that the assessee has opted for resolution under the Vivad Se Vishwas Scheme, 2024 and accordingly the ld. Principal Commissioner had already issued the copy of form- 2 i.e. certificate under sub-section (1) of section 92 of the Finance (No. 2) Act, 2024. The AR further submitted that as per the provisions of said scheme, any pending appeal is required to be withdrawn to pursue resolution under said scheme and therefore in compliance to the said scheme, prayed that the appeal pending before this Tribunal may be permitted to be withdrawn. We accordingly, after perusal of the application & Form-2 as well as at the request of the Ld.AR of the assessee, dismiss this appeal of the assessee as withdrawn with the liberty to reinstate the appeal if the assessee’s application under direct taxes Vivad Se Vishwas Scheme 2024 are not accepted.
3. In the result, the appeal filed by the assessee is dismissed as Order pronounced in the open court on 30th December, 2024.
